Types of Income

The following topics are found in the category of Types of Income. Each topic is followed by a corresponding topic number. To access your topic, select the three–digit number.

Wages and Salaries	Tax Topic 401
Interest Received	Tax Topic 403
Dividends	Tax Topic 404
Business Income	Tax Topic 407
Capital Gains and Losses	Tax Topic 409
Pensions and Annuities	Tax Topic 410
Pensions – The General Rule and the Simplified Method	Tax Topic 411
Lump–Sum Distributions	Tax Topic 412
Rollovers from Retirement Plans	Tax Topic 413
Rental Income and Expenses	Tax Topic 414
Renting Residential and Vacation Property (formerly Renting Vacation Property and Renting to Relatives)	Tax Topic 415
Farming and Fishing Income	Tax Topic 416
Earnings for Clergy	Tax Topic 417
Unemployment Compensation	Tax Topic 418
Gambling Income and Losses	Tax Topic 419
Bartering Income	Tax Topic 420
Scholarship and Fellowship Grants	Tax Topic 421
Social Security and Equivalent Railroad Retirement Benefits	Tax Topic 423
401(k) Plans	Tax Topic 424
Passive Activities – Losses and Credits	Tax Topic 425
Stock Options	Tax Topic 427
Traders in Securities (Information for Form 1040 Filers)	Tax Topic 429
Exchange of Policyholder Interest for Stock	Tax Topic 430
Canceled Debt – Is it Income or Not?	Tax Topic 431